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All Journal International Journal of Computer and Information System (IJCIS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Education, Communication and Economics Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal Evidence Of Law Siwayang Journal: Publikasi Ilmiah Bidang Pariwisata, Kebudayaan, dan Antropologi PENA LAW: International Journal of Law Kreano, Jurnal Matematika Kreatif Inovatif International Journal of Educational Qualitative Quantitative Research
Akkapin, Supaphorn
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Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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THE URGENCY OF FORMING A SPECIAL LAW FOR TAX CONSULTANTS AS A SUPPORTING PROFESSION FOR THE INDONESIAN FINANCIAL SECTOR: THE URGENCY OF FORMING A SPECIAL LAW FOR TAX CONSULTANTS AS A SUPPORTING PROFESSION FOR THE INDONESIAN FINANCIAL SECTOR Deswanta, Andi; Hamid, Adnan; Akkapin, Supaphorn
PENA LAW: International Journal of Law Vol. 3 No. 2 (2025): September
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v3i2.235

Abstract

Tax consultants as supporting professionals in the financial sector play a strategic role in Indonesia’s taxation system, yet face fundamental legal uncertainty. This research analyzes the legal status of tax consultants in Indonesia’s taxation system and formulates a comprehensive legal protection concept for the profession. The research method employs a normative juridical approach with regulatory analysis and literature study. The findings reveal that the legal status of tax consultants experiences a paradox where the profession obtains formal recognition through the General Tax Law and Ministerial Regulations but faces serious legal vulnerabilities in practice. Tax consultants are trapped in a dual status as independent professionals and taxpayer representatives without adequate legal protection, unlike advocates and public accountants who already have legislative umbrella laws. Dependence on ministerial-level regulations creates legal uncertainty exacerbated by professional organization fragmentation and criminalization threats. The comprehensive legal protection concept requires systemic transformation through establishing specific legislation that integrates preventive and repressive dimensions. Concrete mechanisms include legal immunity based on good faith, consolidation of unified professional organizations, and establishment of independent ethics councils. Harmonization with international practices will enhance professional credibility and support tax revenue optimization through a professional taxation ecosystem.
Climate Change Impact Assessment Model on Corporate Financial Performance: A Data-Based and Analytical Approach Akkapin, Supaphorn; Achmad Doradjat, Tubagus
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 1 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v4i1.3473

Abstract

Climate change has a significant impact on corporate financial performance worldwide. This study develops a model for assessing the financial impacts of climate change on corporate performance using a data-driven and analytical approach. The model integrates both physical and transitional risks caused by climate change and analyzes their effects on corporate financial metrics, such as profitability, operational costs, and market value. Through regression analysis, climate change scenarios, and Monte Carlo simulations, this research demonstrates that companies failing to anticipate climate change face substantial financial risks, while companies that adapt, such as those investing in low-carbon technologies, can reap long-term benefits. This study provides valuable insights for companies to manage climate risks and capitalize on opportunities arising from the transition to a low-carbon economy. Thus, it offers an approach that can help businesses plan and take strategic actions to mitigate the financial impacts of climate change.
Corporations as Corruption Offenders: Challenges and Solutions for Restorative Justice-Based Punishment Kilikily, Nikolas Johan; Kristiawanto, Kristiawanto; Akkapin, Supaphorn
Journal Evidence Of Law Vol. 4 No. 2 (2025): Journal Evidence Of Law (Agustus)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i2.1447

Abstract

The criminal prosecution of corporations involved in corruption in Indonesia has yet to demonstrate substantial effectiveness, both in terms of substantive justice and the enforcement of anti-corruption laws. Although corporations are legally recognized as subjects of criminal liability, enforcement practices remain limited, and sanctions imposed tend to be formalistic without triggering structural reforms within the company. This study employs a normative legal and comparative law approach to evaluate the effectiveness of existing regulations and to propose a more progressive model of corporate criminal liability. The findings indicate that corporate punishment should include preventive, restorative, and internal restructuring measures, rather than mere financial penalties. Therefore, regulatory reform and the application of multi-level sanctions are essential to establish deterrence and ensure sustainable justice in combating corporate corruption.
Revisiting the Principles of International Contracts in the Digital Trade Era: Towards a Global Legal Framework Hidayati, Sri; Susilowati, Etty; Akkapin, Supaphorn
Journal Evidence Of Law Vol. 4 No. 2 (2025): Journal Evidence Of Law (Agustus)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i2.1593

Abstract

Digital commerce has fundamentally transformed the legal foundations of classical international contracts in several ways. Principles such as consensualism, freedom of contract, and good faith face serious challenges due to the emergence of algorithmic contracts, power asymmetries on digital platforms, and the complexity of cross-border jurisdictions. This study critically examines the normative limitations of existing legal frameworks, including the CISG, UNIDROIT Principles, and UNCITRAL Model Laws, when confronted with a digitalized contractual environment. Using a normative-comparative approach, this study redefines contractual principles by incorporating concepts such as algorithmic fairness, digital accountability, and trust-by-design. This study emphasizes that the global legal order for digital contracts must transcend the nation-state paradigm and shift toward a pluralistic, principle-based framework through transnational legal processes. This study contributes to the development of legal theory and regulatory design by proposing a roadmap for an inclusive and adaptive global normative architecture.
CESSION AND LEGAL EFFECTS ON THE DEBTOR'S SECURITY OBJECTS IN SETTLEMENT BAD CREDIT (Case study of Pekanbaru District Court Decision No. 129/Pdt.G/2016/PN.Pbr) Hamler, Hamler; pasaribu, Yusuf hanafi; Asmah, Nur; Darodjat, Tubagus Achmad; Akkapin, Supaphorn
PENA LAW: International Journal of Law Vol. 3 No. 1 (2025): May
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v2i1.165

Abstract

One way to resolve bad credit is carried out by banks by buying and selling receivables and transferring rights to them (cession). Based on District Court decision No.129/Pdt.G/2016/PN.Pbr, this is by means of a lawsuit by assignees who had purchased receivables from PT Bank Tabungan Negara (Persero) Tbk which had bad credit. Redirection receivables stated in 2 (two) Notarial Deeds, namely the Receivables Sale and Purchase Agreement and Transfer cessie. In announcing the verdict stated that the Pekanbaru District Court permitted the transfer of the Land Ownership Certificate which was used as collateral for the debtor above no assignees). The problem formulation is: 1. Can the sale and purchase of receivables and the transfer of rights to receivables (cessie) provide legal certainty for cessie buyers?  2. What are the legal consequences for the debtor's guarantee based on the decision of the Pekanbaru District Court Number 129/Pdt.G/2016/PN.Pbr? And study This aims to know and understand and provide answers to the problem formulation the. The type of research in this research is included in normative (doctrinal) legal research, namely research on legal aspects, legal principles, studying law which is conceptualized as norms or rules that apply in society and analyzing legal rules contained in legislation and also contained in unwritten legal norms that live and develop in society and the type of data used is secondary data sourced from materials law primer, material law secondary and materials law tertiary. From study This can be concluded that buying and selling receivables and transfer cession  does not result in the end of the credit agreement made assignor with emergence This is a transfer and delivery of receivables from assignor to assignees and transfer of collateral emergence  must be based on a decision through a lawsuit at the local District Court. And in this case there is no buying and selling of receivables and transfers cession is legal and does not violate the provisions of the legal terms of the agreement, in the consideration of the panel of judges that the collateral is owned emergence If the right of liability is not installed, then the item is guaranteed emergence can be used as debt repayment by changing the name to assignees, This also does not violate property stipulation what is meant by Article 1154 of the Civil Code.
Judicial Exile and International Judicial Reform: Rethinking the Independence of the Judiciary in a Global Context: Judicial Exile and International Judicial Reform: Rethinking the Independence of the Judiciary in a Global Context Muzakki, Fauzan; Suganda, Atma; Akkapin, Supaphorn
PENA LAW: International Journal of Law Vol. 3 No. 2 (2025): September
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v3i2.245

Abstract

Judicial independence is widely recognized as a cornerstone of justice, yet its realization in the international sphere faces increasing challenges from political pressures and global power asymmetries. This study introduces the concept of judicial alienation to capture the growing disconnection between the normative ideals of international courts and their perceived legitimacy. Using a qualitative design with a normative legal and comparative approach, the research examines primary legal instruments, including the Rome Statute, the UN Charter, and selected judgments of the International Criminal Court (ICC), the International Court of Justice (ICJ), and the World Trade Organization Dispute Settlement Body (WTO DSB), complemented by secondary academic sources. Findings indicate three interrelated patterns: uneven jurisdiction, particularly the ICC’s disproportionate focus on African cases; legitimacy crises, reflected in recurring resistance to ICJ jurisdiction; and the limited scope of reforms, which tend to be procedural rather than structural. Comparative analysis further reveals that while the WTO DSB benefits from broader acceptance through its consensus-based mechanism, the ICC and ICJ remain vulnerable to contestation due to their direct engagement with state sovereignty. The discussion argues that judicial independence should be reconceptualized not only as a normative principle but also as a socio-political practice embedded in global governance. The study contributes theoretically by advancing an interdisciplinary framework and practically by offering reform-oriented recommendations for more inclusive, transparent, and sustainable international judicial institutions.
Dynamic Modeling Analysis of Paddle Aerator Performance on Litopenaeus vanamei Ponds Ariadi, Heri; Linayati, Linayati; Mujtahidah, Tholibah; Akkapin, Supaphorn
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 5 (2024): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i5.419

Abstract

Paddle aerator is an important tool in intensive shrimp farming. The purpose of this study is to determine the performance and electrical power consumption of paddle aerators based on the results of dynamic modelling analysis. This study uses causal ex-pose facto design concept with data analysis using dynamic modelling system. The results showed the salinity levels of pond 1 20-27 gr/L and pond 2 31-33 gr/L, pH pond 1 7.9-9.0 and pond 2 8.1-8.3, DO concentration pond 1 4.43-6.93 mg/L and pond 2 4.72-5.99 mg/L, temperature pond 1 27.15-31.400C with a brightness of 43 cm and pond 2 ranging from 27.50-29.850C with a brightness of 49 cm. From the calculation of the level of oxygen production paddle aerator power 1 HP produces oxygen average 2.12 mgO2 / hour (1.68-2.89 mgO2 / hour) with gas pressure 10.31-16.00 mmHg and paddle aerator power 2 HP produces oxygen average 3.20 mgO2 / hour (2.82-3.65 mgO2 / hour) with gas pressure 10.05-14.56 mmHg. From the accumulated results, the electrical load power required for pond 1 is about 6.83-10.38 kW and pond 2 is about 6.59-7.71 kW. The performance of 1 HP paddle aerator is more effective than 2 HP paddle aerator 4 pieces. The results of dynamic model analysis estimated the level of dissolved oxygen production by paddle aerators during one cultivation cycle ranged from 1-2.70 mgO2/hours and 1-2.75 mgO2/hours with a rotational speed of 0-30 rpm/s and power requirements of 8-10 kW. The conclusion from the results of this study is that the use of 1 HP paddle aerators in large quantities is proven to be more effective and based on the results of dynamic modelling system analysis, it is shown that the performance of DO production by paddle aerators will stagnate at week ten of the cultivation period, with increasing electrical power requirements.
Implementation of Project-Based Learning Method to Enhance English Listening Skills of Computer Science Students at ITB AAS Indonesia Muliasari, Dewi; Efendi, Tino Feri; Akkapin, Supaphorn
International Journal of Computer and Information System (IJCIS) Vol 5, No 3 (2024): IJCIS : Vol 5 - Issue 3 - 2024
Publisher : Institut Teknologi Bisnis AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijcis.v5i3.174

Abstract

This study aims to evaluate the effectiveness of implementing a project-based learning method in enhancing English listening skills among second-semester Computer Science students at AAS Institute of Business Technology, Indonesia. This method was chosen for its active learning approach that can increase student engagement and language proficiency development. The research employs a quantitative approach with a pre-test post-test control group experimental design. The research sample consists of two groups: an experimental group receiving project-based learning and a control group receiving conventional instruction. Data collection includes English listening tests administered before and after the learning intervention. The findings are expected to provide insights into the effectiveness of project-based learning methods in the context of English language education within the technology education setting in Indonesia.
CULTURAL RICHNESS OF OSING AS A MAIN ATTRACTION FOR SUSTAINABLE TOURISM IN KEMIREN VILLAGE, BANYUWANGI Rosita, Putri Aulia; Amalia Nur Savitri, Firdha; Akkapin, Supaphorn
SIWAYANG Journal: Publikasi Ilmiah Bidang Pariwisata, Kebudayaan, dan Antropologi Vol. 3 No. 3 (2024)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/siwayang.v3i3.1717

Abstract

The richness of Osing culture in Kemiren Village has positioned this site as a notable cultural tourism destination. This article aims to: 1) describe the tourist attractions in the Osing Traditional Cultural Village of Kemiren, Banyuwangi; 2) identify sustainable tourism development in this village; and 3) analyze the challenges faced in achieving sustainable tourism. Utilizing a descriptive qualitative research approach, this study employs observation and interview techniques to gather data. Findings indicate that sustainable tourism development in Kemiren Village is progressing positively, evidenced by economic, socio-cultural, and environmental benefits. However, certain obstacles persist, posing challenges to further advancements in sustainable tourism growth.
WORKPLACE EXERCISE PROGRAM TO REDUCE MUSCULOSKELETAL COMPLAINTS AND INCREASE THE PRODUCTIVITY OF BATIK MAKERS IN PEKALONGAN REGENCY Irma Nahdliyyah, Ade; Hermawan, Agung; Putri, Anggrainy; Ario Fajar, Dwi; Akkapin, Supaphorn
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 3 No. 11 (2024): October
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v3i11.2491

Abstract

Pekalongan City is famous as the world's batik city which is a world heritage site determined by UNESCO (United Nations Educational, Scientific and Cultural Organization) on October 2, 2009. The development of the industry in both Pekalongan City and regency encompasses not only large-scale operations but also small and medium-sized enterprises. This is influenced by the increasing demand for batik both nationally and internationally. The impact of this increase causes an increase in workload and health problems. One of the problems that arise in batik workers is musculoskeletal complaints and increased physiological loads so that it can reduce worker productivity. Promotive and preventive measures can be implemented through workplace training programs. The training program provided to minimize these problems is by doing stretching and breathing exercises during their break times. By paying attention to the health of batik makers, it can maintain the sustainability of the batik industry in Pekalongan City. This study aims to help reduce musculoskeletal complaints of batik makers and increase their productivity by offering breathing exercises and active stretching exercises. This research is experimental research, using the same subject design (treatment by subject design). The number of research subjects 24 people. Based on the results of hypothesis testing, the average musculoskeletal complaint was significantly different between periods 1 and 2 with t=18.574and p value 0.000 (p<0.05). The average increase in productivity with a work pulse obtained t value = 4.956 and p value 0.000 (p <0.05). The results showed a significant decrease in musculoskeletal complaints and batik worker productivity in period 1 and period 2. Active stretching and breathing exercises for batik workers are urgently needed to reduce musculoskeletal complaints and a decrease in work pulse, which means it can reduce the physiological workload of batik workers so that it affects the health status of batik workers which in turn increases the productivity of batik workers.
Co-Authors Achmad Doradjat, Tubagus Ade Irma Nahdliyyah Adnan Hamid Agus Surono Al, Bintang Ali Imron Amalia Nur Savitri, Firdha Darodjat, Tubagus Achmad Dedy Ardian Prasetyo Deltanto Sarwi Diatmiko, Raden Deswanta, Andi Djunaedi, O. Dwi Ario Fajar Efendi, Tino Feri Etty Susilowati Fadilah Fadilah, Fadilah Gutierrez, Grace Hamler, Hamler Heri Ariadi Hermawan, Agung Ismed, Mohamad Iwan Kurniawan Kilikily, Nikolas Johan Kirana, Claradyta Kristiawanto, Kristiawanto Lawe, Dedi Marsudi Lestari Sutrisno, Windi Linayati Maryano, Maryano Mujtahidah, Tholibah Muliasari, Dewi Muzakki, Fauzan Napitupulu, Amin Pardomuan Nenden Mutiara Sari Nur Asmah, Nur Nur Widyanti, Amelia Nurlaelasari, Eva Osman, Kamisah Pasaribu, Yusuf Hanafi Pranowo, Yusuf Putri, Anggrainy R. Poppy Yaniawati Ria Latifa, Dwi Rosita, Putri Aulia RR Utji Sri Wulan Wuryandari Sri Hidayati Suganda, Atma Susanto, Deny Tan, Michael Lip Thye Wahidin Wahidin Yuhelson Yuhelson Yusuf Hasibuan, Fauzie